Ch. 5 - Banking and Cash Controls

A statement that guides the ethical behavior of a company and its employees.

• code of conduct

• ethics

• ethical standards

• behavior guidelines

A bank account from which payments can be ordered by a depositor.

• checking account

• petty cash

• savings account

• electronic funds transfer

A signature or stamp on the back of a check, transferring ownership.

• endorsement

• special endoresement

• restrictive endorsement

• blank endorsement

An endorsement consisting only of the endorser's signature.

• blank endorsement

• special endorsement

• restrictive endoresement

• endorsement

An endorsement indicating a new owner of a check.

• special endorsement

• blank endorsement

• restrictive endorsement

• endorsement

An endorsement restricting further transfer of a check's ownership.

• special endorsement

• blank endorsement

• restrictive endorsement

• endorsement

A check with a future date on it.

• postdated check

• predated check

• dishonored check

• check

A report of deposits, withdrawals, and bank balances sent to a depositor by a bank.

• bank statement

• reconciliation form

• check stub

• account record

A check that a bank refuses to pay.

• dishonored check

• restricted check

• disavowed check

• refused check

A computerized cash payments system that transfers funds without the use of checks, currency, or other paper documents.

• electronic funds transfer

• wire transfer

• electrical transfer

• online transfer